특정경제범죄가중처벌등에관한법률위반(사기)등
The judgment below
The part against the defendant shall be reversed.
A defendant shall be punished by imprisonment for two years.
1. Summary of grounds for appeal;
A. The lower court’s sentencing is too inappropriate.
B. The lower court’s sentencing is too uncomfortable.
2. We examine ex officio the grounds for appeal by the defendant and prosecutor prior to the judgment.
Article 3(5) of the Punishment of Tax Evaders Act provides that the time when an offense prescribed in Article 3(1) is committed shall be when the government determines or determines the taxation standard of the relevant tax item in case of taxes to be imposed and collected by a non-declaration of tax payment, and the time when the payment deadline expires after the government examines and determines the taxation standard of the relevant tax item, and in case of taxes not corresponding to the above, when the payment deadline expires. Thus, the offense of evading corporate tax on income for each business year of a domestic corporation under Articles 60(1) and 64(1) of the Corporate Tax Act was committed at the expiration of three months after the end of each business year under each provision of Articles 60(1) and 64(1) of the Corporate Tax Act. The offense of evading value-added tax evasion is committed by the first term person under each of Articles 5
1.1.1. to 1.0
6. Up to 30. 30 and up to 2 pots.
7. The number of crimes of tax evasion shall be 25 days after the end of each taxable period for each taxable period from January to December 31, 200 (see Supreme Court Decision 2000Do746 decided July 23, 2002; Supreme Court Decision 2005Do9546 decided February 15, 2007; Supreme Court Decision 2008Do7318 decided October 9, 2008). The number of crimes of tax evasion is, for example, based on the recovery of fulfillment of the elements of the violation, for each taxable year, the crime of tax evasion is established for each business year, corporate tax for each business year, and for each taxable year, the value of the value of the value of the value of the additional tax evasion, for each taxable year, for each crime of additional tax of six months (see Supreme Court Decision 200Do7318 decided Apr. 29, 200; Supreme Court Decision 2001Do1650 decided Apr. 29, 2002).